Results 71 to 80 of about 6,285 (209)
NATIONAL ACCOUNTING CULTURE AND THE RECOGNITION OF PROVISIONS: AN APPLICATION OF THE PRUDENCE PRINCIPLE [PDF]
Prudence in accounting is a corner-stone concept which has shaped accounting theory, as well as ordinary financial reporting. Thus, on the quantitative side of the study, we developed a proxy for accounting conservatism, namely the degree of uncertainty ...
Voicu D. Dragomir +2 more
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Accounting Conservatism, Analysts’ Performance and Stock Market Liquidity
, 2016 This paper investigates whether conditional accounting conservatism has informational benefits to financial market participants. Using a large sample of French firms over the period 2001-2014, we report that accounting conservatism improves the firm ...
Sougné, Danielle +2 more
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, 2018 Lenders often have lending relationships with borrowers' major customers (labeled as “supply-chain lenders”). We hypothesize that private information obtained from borrowers' major customers can facilitate more timely and precise evaluation of borrowers'
Shuqing Luo +3 more
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Mandatory auditor rotation, adoption of IFRS and accounting conservatism
, 2010 This paper investigates if mandatory audit firm and partner rotations affect accounting conservatism. It is postulated that the potential for auditor rotation to enhance conservatism is a function of the underlying demand for accounting information ...
PETTINICCHIO, ANGELA KATE, G. Livne
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, 2009 This thesis provides an in-depth examination of accounting conservatism, which is one of the oldest and most important principles of accounting (Sterling, 1967;Watts, 2003a).
Wang, Zhe (Richard) (11672917)
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PENGUJIAN DETERMINAN KONSERVATISMA AKUNTANSI
Jurnal Akuntansi Kontemporer, 2013 This paper examines the determina~'ts of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the ...
Lodovlcus Lasdi
doaj +1 more source
Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting? [PDF]
In their joint framework project, the FASB and the IASB recently proposed dropping stewardship as a separate objective of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub-objectives ranking under an ...
Joachim Gassen
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The Role of Accounting Conservatism in a well-functioning Corporate Governance System
This paper analyses accounting related to corporate governance and is organized as follows. The first section deals with understanding the concept of accounting conservatism.
Burkart, Mike, Narayanan, Supreena
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Accounting Conservatism and Incentives: Intertemporal Considerations
, 2018 We study intertemporal incentive properties of conditional accounting conservatism. Conservatism has detrimental and beneficial properties. In our first model, conservatism introduces downward bias in the first period; any understatement of first-period ...
Jonathan C. Glover, Haijin H. Lin
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, 2013 Motivated by increasing pressure for full convergence to IFRS, I investigate the effect of degree of convergence from local standards to IFRS on accounting conservatism.
WARDHANI, RATNA; Universitas Indonesia
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